<form method="POST" action="#">
    <table>
        <thead>
                <tr>
                    <th></th>
                    <th> Nom </th>
                    <th> Montant </th>
                    <th> % </th>
                </tr>
            </thead>
            <tbody>
            <tr>
                <th rowspan=4> Etude </th>
                <th> APS </th>
            </tr>
            <tr>
                <th> APD </th>
            </tr>
            <tr>
                <th> Projet </th>
            </tr>
            <tr>
                <th> DCE </th>
            </tr>
            <tr>
                <th rowspan=4> M.O </th>
                <th> ACT </th>
            </tr>
            <tr>
                <th> Visa </th>
            </tr>
            <tr>
                <th> DET </th>
            </tr>
            <tr>
                <th> AOR </th>
            </tr>
            </tbody>
        </table>
</form>